企业会计准则第22号金融工具确认和计量.docx
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企业会计准则第22号金融工具确认和计量
AccountingStandardforBusinessEnterprisesNo.22-Recognitionandmeasurementoffinancialinstruments
企业会计准则第22号——金融工具确认和计量
ChapterIGeneralPrinciples
第一章总则
Article1Withaviewtoregulatingtherecognitionandmeasurementoffinancialinstruments,thepresentStandardsareformulatedaccordingtotheAccountingStandardsforEnterprises-BasicPrinciples.
第一条为了规范金融工具的确认和计量，根据《企业会计准则——基本准则》，制定本准则。
Article2Theterm"financialinstruments"referstothecontractsunderwhichthefinancialassetsofanenterpriseareformedandthefinancialliabilityorrightinstrumentsofanyotherentityareformed.
第二条金融工具，是指形成一个企业的金融资产，并形成其他单位的金融负债或权益工具的合同。
Article3Theterm"derivativeinstruments"referstothefinancialinstrumentsorothercontractswhichareinvolvedinthepresentStandardsandarecharacterizedbythefollowing:
（1）Thevaluesthereofvarieswithparticularinterestrates,pricesoffinancialinstruments,pricesofcommodities,foreignexchangerates,priceindexes,premiumrateindexes,creditratings,creditindexesandothersimilarvariables;ifthevariableisanon-financialvariable,thereshallnotexistanyspecialrelationshipbetweensuchvariableandanypartytothecontract;
（2）Noinitialnetinvestmentisrequired,or,ascomparedtocontractsofothertypesthathavesimilarresponsestothemarketchanges,verylittleinitialnetinvestmentisrequired;
（3）Itissettledonacertainfuturedate.
Derivativeinstrumentsshallincludeforwardcontracts,futurescontracts,exchangesandoptions,aswellastheinstrumentsthatcontainoneormoreofthecharactersofaforwardcontract,futurescontract,exchangeoroption.
第三条衍生工具，是指本准则涉及的、具有下列特征的金融工具或其他合同：
（一）其价值随特定利率、金融工具价格、商品价格、汇率、价格指数、费率指数、信用等级、信用指数或其他类似变量的变动而变动，变量为非金融变量的，该变量与合同的任一方不存在特定关系；
（二）不要求初始净投资，或与对市场情况变化有类似反应的其他类型合同相比，要求很少的初始净投资；
（三）在未来某一日期结算。
衍生工具包括远期合同、期货合同、互换和期权，以及具有远期合同、期货合同、互换和期权中一种或一种以上特征的工具。
Article4Thefollowingitemsshallbesubjecttootherrelevantaccountingstandards:
（1）Thelong-termequityinvestmentsasregulatedbytheAccountingStandardsforEnterprisesNo.2-Long-termEquityInvestmentshallbesubjecttotheAccountingStandardsforEnterprisesNo.2-Long-termEquityInvestments;
（2）Theshare-basedpaymentsasregulatedbytheAccountingStandardsforEnterprisesNo.11-Share-basedPaymentsshallbesubjecttotheAccountingStandardsforEnterprisesNo.11-Share-basedPayments;
（3）TherecombinationofdebtsshallbesubjecttotheAccountingStandardsforEnterprisesNo.12-DebtRecombination;
（4）TherightsavailablefromthesettlementofanticipateddebtsshallbesubjecttotheAccountingStandardsforEnterprisesNo.13-Contingencies;
（5）ThecontingentconsiderationcontractsofthecombiningpartiesinbusinesscombinationsshallbesubjecttotheAccountingStandardsforEnterprisesNo.2-BusinessCombination;
（6）TherightsandobligationsinvolvedinaleaseshallbesubjecttotheAccountingStandardsforEnterprisesNo.21-Leases;
（7）ThetransferoffinancialassetsshallbesubjecttotheAccountingStandardsforEnterprisesNo.23-TransferofFinancialAssets;
（8）HedgesshallbesubjecttotheAccountingStandardsforEnterprisesNo.24-Hedging;
（9）TherightsandobligationsinvolvedintheoriginalinsurancecontractsshallbesubjecttotheAccountingStandardsforEnterprisesNo.25–OriginalInsuranceContracts;
（10）Therightsandobligationsinvolvedinare-insurancecontractshallbesubjecttotheAccountingStandardsforEnterprisesNo.26-Re-insuranceContracts;
（11）TheequityinstrumentsasissuedbyanenterpriseshallbesubjecttotheAccountingStandardsforEnterprisesNo.37-PresentationofFinancialInstruments.
第四条下列各项适用其他相关会计准则：
（一）由《企业会计准则第2号——长期股权投资》规范的长期股权投资，适用《企业会计准则第2号——长期股权投资》。
（二）由《企业会计准则第11号——股份支付》规范的股份支付，适用《企业会计准则第11号——股份支付》。
（三）债务重组，适用《企业会计准则第12号——债务重组》。
（四）因清偿预计负债获得补偿的权利，适用《企业会计准则第13号——或有事项》。
（五）企业合并中合并方的或有对价合同，适用《企业会计准则第20号——企业合并》。
（六）租赁的权利和义务，适用《企业会计准则第21号——租赁》。
（七）金融资产转移，适用《企业会计准则第23号——金融资产转移》。
（八）套期保值，适用《企业会计准则第24号——套期保值》。
（九）原保险合同的权利和义务，适用《企业会计准则第25号——原保险合同》。
（十）再保险合同的权利和义务，适用《企业会计准则第26号——再保险合同》。
（十一）企业发行的权益工具，适用《企业会计准则第37号——金融工具列报》。
Article5ThepresentStandardsdoesnotregulatetheirrevocablecreditcommitmentsasmadebyenterprises（i.e.,commitmentstograntloans）,withtheexceptionofthefollowing:
（1）thedesignatedcommitmentstograntloansmadetothefinancialliabilitieswhicharemeasuredattheirfairvalues,ofwhichthevariationisrecordedintotheprofitsandlossesofthecurrentperiod;
（2）thecommitmentstograntloanswhichcanbesettledwiththenetamountofcashorbywayofexchangeorbyissuinganyotherfinancialinstruments;and（3）thecommitmentstograntloansataninterestratewhichislowerthanthemarketinterestrate.
ForthecommitmentstograntloansnotregulatedbythepresentStandards,theAccountingStandardsforEnterprisesNo.13-Contingenciesshallapply.
第五条本准则不涉及企业作出的不可撤销授信承诺（即贷款承诺）。
但是，下列贷款承诺除外：
（一）指定为以公允价值计量且其变动计入当期损益的金融负债的贷款承诺。
（二）能够以现金净额结算，或通过交换或发行其他金融工具结算的贷款承诺。
（三）以低于市场利率贷款的贷款承诺。
本准则不涉及的贷款承诺，适用《企业会计准则第13号——或有事项》。
Article6ThepresentStandardsdoesnotregulatethecontracts,whichareconcludedforthestipulatedpurchase,saleoruse,and,whenthetimebecomesmature,non-financialitemsareboughtorsoldasaperformanceofthecontract.
However,thecontractswhichcanbesettledwithcashorthenetamountofotherfinancialinstrumentsorcanbeboughtorsoldandsettledbyexchangingfinancialinstrumentsshallbesubjecttothepresentStandards.
第六条本准则不涉及按照预定的购买、销售或使用要求所签订，并到期履约买入或卖出非金融项目的合同。
但是，能够以现金或其他金融工具净额结算，或通过交换金融工具结算的买入或卖出非金融项目的合同，适用本准则。
ChapterIIClassificationofFinancialAssetsandFinancialLiabilities
第二章金融资产和金融负债的分类
Article7Financialassetsshallbeclassifiedintothefollowingfourcategorieswhentheyareinitiallyrecognized:
（1）thefinancialassetswhicharemeasuredattheirfairvaluesandthevariationofwhichisrecordedintotheprofitsandlossesofthecurrentperiod,includingtransactionalfinancialassetsandthefinancialassetswhicharemeasuredattheirfairvaluesandofwhichthevariationisincludedinthecurrentprofitsandlosses;
（2）theinvestmentswhichwillbeheldtotheirmaturity;
（3）loansandtheaccountreceivables;and
（4）financialassetsavailableforsale.
第七条金融资产应当在初始确认时划分为下列四类：
（一）以公允价值计量且其变动计入当期损益的金融资产，包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产；
（二）持有至到期投资；
（三）贷款和应收款项；
（四）可供出售金融资产。
Article8Financialliabilitiesshallbeclassifiedintothefollowingtwocategorieswhentheyareinitiallyrecognized:
（1）thefinancialliabilitieswhicharemeasuredattheirfairvaluesandofwhichthevariationisincludedinthecurrentprofitsandlosses,includingtransactionalfinancialliabilitiesandthedesignatedfinancialliabilitieswhicharemeasuredattheirfairvaluesandofwhichthevariationisincludedinthecurrentprofitsandlosses;and
（2）otherfinancialliabilities.
第八条金融负债应当在初始确认时划分为下列两类：
（一）以公允价值计量且其变动计入当期损益的金融负债，包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债；
（二）其他金融负债。
Article9Thefinancialassetsorliabilitiesmeetinganyofthefollowingrequirementsshallbeclassifiedastransactionalfinancialassetsorfinancialliabilities:
（1）Thepurposetoacquirethesaidfinancialassetsorundertakethefinancialliabilitiesismainlyforsellingorrepurchaseoftheminthenearfuture;
（2）Formingapartoftheidentifiablecombinationoffinancialinstrumentswhicharemanagedinacentralizedwayandforwhichthereareobjectiveevidencesprovingthattheenterprisemaymanagethecombinationbywayofshorttermprofitmakinginthenearfuture;
（3）Beingaderivativeinstrument,excludingthedesignatedderivativeinstrumentswhichareeffectivehedginginstruments,orderivativeinstrumentstofinancialguaranteecontracts,andthederivativeinstrumentswhichareconnectedwiththeequityinstrumentinvestmentsforwhichthereisnoquotedpriceintheactivemarket,whosefairvaluecannotbereliablymeasured,andwhichshallbesettledbydeliveringthesaidequityinstruments.
第九条金融资产或金融负债满足下列条件之一的，应当划分为交易性金融资产或金融负债：
（一）取得该金融资产或承担该金融负债的目的，主要是为了近期内出售或回购。
（二）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。
（三）属于衍生工具。
但是，被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。
Article10BesidestheprovisionsofArticle21and22ofthepresentStandards,onlythefinancialassetsorfinancialliabilitiesmeetinganyofthefollowingrequirementscanbedesignated,whentheyareinitiallyrecognized,asfinancialassetsorfinancialliabilitiesasmeasuredatitsfairvalueandofwhichthevariationisincludedinthecurrentprofitsandlosses:
（1）Thedesignationisabletoeliminateorobviouslyreducethediscrepanciesintherecognitionormeasurementofrelevantgainsorlossesarisenfromthedifferentbasisofmeasurementofthefinancialassetsorfinancialliabilities;
（2）Theofficialwrittendocumentsonriskmanagementorinvestmentstrategiesoftheenterpriseconcernedhaverecordedthatthecombinationofsaidfinancialassets,thecombinationofsaidfinancialliabilities,orthecombinationofsaidfinancialassetsandfinancialliabilitieswillbemanagedandevaluatedonthebasisoftheirfairvaluesandbereportedtothekeymanagementpersonnel.
Theequityinvestmentinstruments,forwhichthereisnoquotedpriceintheactivemarketandwhosefairvaluecannotbereliablymeasured,shallnotbedesignatedasafinancialassetwhichismeasuredatitsfairvalueandofwhichthevariationisrecordedintotheprofitsandlossesofthecurrentperiod.
Theactivemarketreferstothemarketswhichareconcurrentlyfeaturedbythefollowing:
（1）Theobjectsoftransactioninthemarketarehomogen
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